Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the Valuation Certificate issued by a Customs Examiner (CE). The court refers to ANVAR P.V. case, emphasizing the requirement of a written certificate under CA 1962 for admissibility of electronic evidence. It clarifies the binding legal position on admissibility of electronic evidence. Section 138C of CA 1962 allows admissibility of computer print-outs subject to conditions, with lack of certificate being fatal to the case. The appellant imported secondhand machines, with valuation based on Circular not challenged. The court sets aside the order, stating no justification for rejecting CE's Certificate, and rules out duty demand or penalties due to lack of merit. - CESTAT
The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the Valuation Certificate issued by a Customs Examiner (CE). The court refers to ANVAR P.V. case, emphasizing the requirement of a written certificate under CA 1962 for admissibility of electronic evidence. It clarifies the binding legal position on admissibility of electronic evidence. Section 138C of CA 1962 allows admissibility of computer print-outs subject to conditions, with lack of certificate being fatal to the case. The appellant imported secondhand machines, with valuation based on Circular not challenged. The court sets aside the order, stating no justification for rejecting CE's Certificate, and rules out duty demand or penalties due to lack of merit. - CESTAT
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